FSS pilot project in 2021: which regions are included

What should an accountant do to prepare for the new payment procedure? What nuances need to be taken into account when applying a direct payment scheme?

For 8 regions of Russia, the procedure for paying benefits directly from the Social Insurance Fund is new. In connection with this, questions arise about the mechanisms for transmitting information to the funds, the procedure for payments for so-called “transitioning” sick leave and “children’s” benefits, and about interaction with company employees. But first, the accountant must prepare for the new payment system this year.

RSV: direct payments

Government Decree No. 294 dated April 21, 2011 (as amended on November 13, 2019) establishes the “Direct Payments” project and defines new rules for the interaction of policyholders with the Social Insurance Fund on the issue of reimbursement for insured events.

The transition to the new order is taking place in stages. From 2021, it is expected that all regions will switch to direct payments, providing for the following benefit payment algorithm:

• the insured person (employee) provides the employer with documents confirming the fact of his illness (except for cases of occupational diseases and work-related injuries) or maternity (maternity benefits, child care benefits, for registration in early stages of pregnancy, at the birth of a child) and the corresponding statement;
• the employer transfers the received documents to the Social Insurance Fund within 5 calendar days;
• within 10 calendar days, the Social Insurance Fund transfers the benefit to the employee (in this case, child care benefits, starting from the 2nd payment, are made from the 1st to the 15th of the month).

Control over the calculation and payment of insurance premiums is entrusted to the Federal Tax Service. Employers submit calculations of insurance premiums (DAM) quarterly. The current report form and instructions for working with it were approved by Order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected]

We will tell you whether direct payments are recorded in the DAM in 2021.

1. Are there any time limits for the submission of documents by the employee and the employer to receive benefits?

The employee himself can apply for benefits no later than 6 months from the date of termination of the insured event, i.e., for example, for a one-time benefit for the birth of a child - no later than 6 months from the date of birth, for child care - no later than 6 months from the day the child reaches the age of one and a half years. The employer, within 5 calendar days from the moment the documents are submitted and the employee writes the application, is obliged to transfer them to the branch of the Social Insurance Fund.

2. Can an employer fill out an application for benefits (vacation pay) instead of an employee?

The employer can fill out the application, but the employee must check the details for transferring funds (bank account, postal address) and personally sign the application.

If during the process of processing documents and transferring benefits, a Fund branch or bank discovers an error, the documents will be returned to the employer for correction. This will result in a delay in payment of benefits. Signing for an employee is not allowed. In addition, forgery of a signature is a crime under Art. 327 of the Criminal Code of the Russian Federation.

3. Will the Rostov RO FSS of the Russian Federation issue 2-NDFL certificates? How will benefits be taken into account when withholding income taxes?

Yes, upon application by the employee, the branch of the regional office will issue him a 2-NDFL certificate. When withholding income tax, branches of the regional office will not take into account income tax benefits, since the Tax Code provides that standard tax deductions are provided to the taxpayer by one of the tax agents who is the source of payment of income at the taxpayer’s choice based on his written application and documents confirming the right to such deductions.

4. Who will pay for the first three days of temporary disability from July 1, 2015, the enterprise or the Social Insurance Fund of the Russian Federation?

In accordance with the Decree of the Government of the Russian Federation dated April 21, 2011. No. 294, temporary disability benefits for the first 3 days of temporary disability are assigned and paid by the policyholder at his own expense, and for the remaining period, starting from the 4th day of temporary disability, by the territorial body of the Fund at the expense of the Fund’s budget.

Thus, the payment of temporary disability benefits on this basis has not changed since July 1, 2015.

5. Where since July 1, 2015 Will sick leave certificates be stored at the enterprise or in the Federal Social Insurance Fund of the Russian Federation? How to calculate benefits according to payroll?

According to clause 13 of the Regulations on the specifics of the appointment and payment in 2012 - 2015 to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and other payments in the constituent entities of the Russian Federation participating in the implementation of the pilot project, approved by Government Resolution dated 04/21/2011 No. 294 (hereinafter referred to as the Regulations), applications and documents sent to the territorial body of the Fund for the appointment and payment of the relevant types of benefits are returned to the policyholder, who stores them in the manner and within the time limits established by the legislation of the Russian Federation.

According to clause 6 of the Regulations, temporary disability benefits for the first 3 days of temporary disability are assigned and paid by the policyholder at his own expense, and for the remaining period from the 4th day of temporary disability - by the territorial body of the Fund at the expense of the Fund's budget. Consequently, in the payroll for Payroll includes only the amount of temporary disability benefits accrued at the expense of the employer.

6. How can I fill out and submit the register?

The register must be filled out in xml format. The algorithm is the same as when submitting pay slips in Form 4-FSS. This can be done using a free electronic register program developed by the Social Insurance Fund, or using third-party software. The register is signed with an electronic digital signature and encrypted using the same means as the payment form - 4 FSS. The last step is to send the registry through a single reception point at https://docs.fss.ru You can also sign and send the registry through your certification center, if this feature is already implemented there.

If the register has passed all stages of control (encryption verification, digital signature verification), then a receipt is issued, signed by a specialist from the certification center.

The most common error that can cause a registry to be rejected is a mismatch between the file name and the content.

In the file itself, each line is numbered as follows: “file name; line number." When filling in different programs and then merging the files, a failure occurs, and the numbers may not match or be repeated. In this case, the registry will not pass control, and the sender will be given a notification indicating the errors.

7. The application form for payment of benefits does not have enough cells to indicate the address and name of the bank. How to fill out the form in this case?

Entering data into the application form in the “address” part is carried out at intervals of one cell, the building number is indicated through a “/” sign in the cell after the house number, the apartment (office) number is indicated through a space in one cell after the house or building number, if not There are enough cells, then you can continue filling in the free field of the form.

When filling out the “bank name” field, you must indicate the full name of the bank, and name recognition will be carried out according to the generally accepted directory of banks, according to the BIC.

8. If the FSS withholds personal income tax, how will the employee be able to collect documents to provide a property deduction?

According to clause 2.art. 219 of the Tax Code, property tax deductions are provided when the taxpayer submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article.

Thus, the taxpayer must contact the branch of the regional branch of the Social Insurance Fund of the Russian Federation for a 2-NDFL certificate.

9. Should temporary disability benefits be transferred only to “salary” cards or to any bank cards?

Payment of benefits to the insured person is carried out by the territorial body of the Social Insurance Fund of the Russian Federation by transferring the amount of the benefit to a bank account. Thus, benefits can be transferred both to salary accounts and to any other account of the insured person.

10. How is personal income tax paid on temporary disability benefits?

In accordance with paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income, are required to calculate, withhold from the taxpayer and pay the personal income tax amount calculated in accordance with Art. 224 Tax Code of the Russian Federation.

Consequently, personal income tax on the benefit amount at the expense of the employer is calculated, withheld and paid by the employer, and personal income tax on the benefit amount at the expense of the Social Insurance Fund of the Russian Federation is calculated, withheld and paid by branches of the State Institution of the Rostov Regional Branch of the Social Insurance Fund of the Russian Federation.

11. Can an employee independently submit documents for the payment of his benefits to the territorial body of the Social Insurance Fund of the Russian Federation in the region participating in the pilot project for the payment of benefits?

On his own behalf, the employee cannot apply to the territorial body of the FSS of the Russian Federation, but he has the right, on behalf of the policyholder, to transfer documents to the territorial body of the FSS of the Russian Federation or fill out and sign all the necessary documents if there is a power of attorney from the policyholder.

12. What documents should the insured person submit in order to receive temporary disability or maternity benefits directly from the territorial body of the Federal Social Insurance Fund of the Russian Federation as part of a pilot project if the employer has ceased its activities?

If the employer has ceased its activities, the employee can directly apply to the territorial body of the Social Insurance Fund of the Russian Federation for temporary disability or maternity benefits by submitting the following documents: an application for payment of the corresponding benefit; certificate of incapacity for work in the established form; certificate(s) about the amount of wages, other payments and remuneration; application of the insured person to send a request to the territorial body of the Pension Fund for the provision of information on wages, other payments and remuneration; documents confirming insurance experience.

13. Must an employer calculate the average earnings for disability due to illness or injury for insured persons participating in the benefit pilot project?

In the event of loss of ability to work due to illness or injury by insured persons participating in the pilot benefit project, the employer must calculate the average earnings, and temporary disability benefits for the first 3 days of temporary disability are assigned and paid by the policyholder at his own expense.

14. Should the policyholder submit a list of documents to the territorial body of the Social Insurance Fund of the Russian Federation when submitting an application for reimbursement of expenses for payment of social benefits for burial in the constituent entities of the Russian Federation participating in the implementation of the pilot benefit project?

The policyholder does not have to submit a list of documents to the territorial body of the Federal Social Insurance Fund of the Russian Federation when submitting an application for reimbursement of expenses for payment of social benefits for burial in the constituent entities of the Russian Federation participating in the implementation of the pilot benefit project.

15. How long will it take for an employee to receive temporary disability benefits, maternity benefits, and monthly child care benefits in the constituent entities of the Russian Federation participating in the implementation of a pilot project for the payment of benefits directly through the territorial bodies of the Social Insurance Fund of the Russian Federation?

Regulations on the specifics of the appointment and payment in 2012-2015 to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and other payments in the constituent entities of the Russian Federation participating in the implementation of the pilot project, approved by the Decree of the Government of the Russian Federation of April 21, 2011 N 294 (hereinafter referred to as the Regulations), the general period for payment of benefits is established - 10 calendar days from the date of receipt of the application and documents necessary for the assignment and payment of the corresponding type of benefit.

This deadline is also established for the payment of monthly child care benefits in the constituent entities of the Russian Federation participating in the implementation of the pilot project upon provision of documents or registers for the past time; subsequent payments are made until the 15th day of the month following the month for which the benefit should be paid .

16. Is it possible for the policyholder not to fill out an application for payment of benefits (vacation pay) in case of injury or illness, if the disability lasts up to 3 days, in the region participating in the pilot project for the payment of benefits.

In the region participating in the pilot project for the payment of benefits, the policyholder has the right not to fill out an application for payment of benefits (vacation pay) in case of injury or illness if the disability lasts up to 3 days, since the territorial body of the Federal Social Insurance Fund of the Russian Federation does not make this payment.

17. Is an insured whose average number of employees exceeds 25 people required to provide the Fund with each electronic register according to the inventory of applications from insured persons and supporting documents in paper form? Or will applications and supporting documents be reviewed during a post-benefits on-site audit?

No, I don't have to. Insurers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit, represent within the time limits established by paragraph 3 of these Regulations, to the territorial body of the Fund at the place of registration, the information necessary for the appointment and payment of the corresponding type of benefit in electronic form in the formats established by the Fund. The forms of information registers and the procedure for filling them out are approved by the Foundation. (Clause 4 as amended by Decree of the Government of the Russian Federation dated December 25, 2014 N 1484).

18. In what order is the line “Place of work” drawn up on a certificate of incapacity for work for citizens who become ill (injured) within 30 calendar days from the date of dismissal?

Payment of benefits to persons whose illness or injury occurred within 30 calendar days from the date of termination of work under an employment contract is carried out by the employer at their last place of work. It is indicated in the line “Place of work”.

19. Should the first child who is 22 years old be taken into account when determining the amount of monthly benefits for a woman who gives birth to a second child?

According to Part 3 of Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, when determining the amount of the monthly allowance for caring for the second child and subsequent children, previous children born (adopted) ) the mother of this child. The very fact of birth (adoption) is taken into account, regardless of the child’s age.

20. Are there any time limits for the submission of documents by the employee and the employer to receive benefits?

The employee himself can apply for benefits no later than 6 months from the date of termination of the insured event, that is, for example, for a one-time benefit for the birth of a child - no later than 6 months from the date of birth, for child care - no later than 6 months from the date the child reaches one and a half years old.

21. Is it possible to provide a copy of the salary certificate to assign and pay maternity benefits? And how should it be certified?

The law allows, instead of the original certificate of the amount of earnings, to submit a copy certified in the prescribed manner. A copy must be issued on the organization's letterhead. Its fidelity is evidenced by the signature of the manager or an authorized official and a seal. The date of its issue is indicated on the copy and a note is made that the original document is located in the given enterprise, institution, or organization. You can also provide a notarized copy of the certificate.

22. Is it possible for a spouse to receive a lump sum benefit upon the birth of a child if the spouse was not employed?

Yes, Article 11 of Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children” allows one of the parents (or the person replacing him) to receive a lump sum benefit upon the birth of a child.

In the event that one of the parents (or the person replacing him) works, and the other parent (or the person replacing him) does not work, a lump sum benefit for the birth of a child is assigned and paid at the place of work of the parent (or the person replacing him).

Thus, if the wife does not work, then the child birth benefit must be paid at the husband’s place of work.

23. Will the amount of benefits for child care up to 1.5 years change if a woman goes to work by 0.25 times the rate?

The right to a monthly child care allowance is retained if a woman on parental leave works part-time and continues to care for the child (Part 2, Article 11.1 of Federal Law No. 255 of December 29, 2006 -FZ "On compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as Law No. 255-FZ). Article 93 of the Labor Code of the Russian Federation stipulates that part-time work is established by agreement between the employer and the employee. Since in the situation under consideration we are talking about work specifically while on parental leave, the use of this leave is not interrupted and the employee continues to be considered to be on it.Consequently, the amount of child care benefits until the child reaches the age of 1.5 years will not change and will be paid in the amount calculated at the time of the occurrence of the insured event.

24. What documents must be submitted to receive temporary disability or maternity benefits directly from the territorial body of the Federal Social Insurance Fund of the Russian Federation as part of a pilot project if the employer has ceased its activities?

If the employer has ceased its activities, the employee can directly apply to the territorial body of the Social Insurance Fund of the Russian Federation for temporary disability or maternity benefits (if the right to receive these benefits arose within the time limits established by law), submitting the following documents: an application in the established form for payment of the appropriate benefit; certificate of incapacity for work in the established form; certificate(s) about the amount of wages, other payments and remuneration; documents confirming insurance experience.

25. Child care benefits for children up to 1.5 years old are calculated at the main place of work, taking into account all earnings (main and external part-time work)? Is it possible to include in the calculation of average earnings at the main place of work (for calculating child care benefits) the amount of a part-time worker’s salary from another employer, if the part-time worker worked and is working in two organizations for the previous two years and at the time of granting the benefit?

According to Part 2 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ) if the insured person at the time of the insured event employed by several policyholders and in the two previous calendar years was employed by the same policyholders, temporary disability benefits, maternity benefits are assigned and paid to him by the policyholders for all places of work (service, other activities), and a monthly child care benefit - by the insured at one place of work (service, other activity) at the choice of the insured person and are calculated based on the average earnings determined in accordance with Article 14 of the said law for the duration of work (service, other activity) with the insured who assigns and pays the benefit.

When calculating benefits, the average earnings during work for another employer are taken into account, but only for the period preceding the period of work in the organization assigning and paying the benefit (Part 2, 2.1, Article 13 of Law No. 255-FZ, Clause 19 of the Regulations on the specifics of the calculation procedure benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

26. Please tell me if I can continue to work, despite the fact that I am on maternity leave (I was issued a certificate of incapacity for work for pregnancy and childbirth) and the employer is forcing me to go on vacation. How to format this correctly?

The procedure for ensuring expenses for payment of benefits for temporary disability and in connection with maternity is regulated by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ). The intended purpose of maternity benefits is to compensate for earnings lost due to maternity leave.

In accordance with Part 1 of Article 10 of Law No. 255-FZ, Art. 255 of the Labor Code of the Russian Federation, an insured woman, upon her application and on the basis of a certificate of incapacity for work issued in the prescribed manner, is granted maternity leave with payment of state social insurance benefits. The benefit is paid in a lump sum in the amount of 100% of average earnings for the entire period of maternity leave.

If a woman, having the right to maternity leave, continues to work, this does not contradict the current legislation, since the provision of leave is of a declarative nature. For the period of working activity that coincides with the period of release from work indicated on the certificate of incapacity for work, the woman is paid a salary. Maternity benefits are paid for the entire period of maternity leave, the beginning of which is determined depending on the date of filing the relevant application, and the period is limited to the periods specified in the certificate of incapacity for work.

27. I receive child care benefits through a credit institution (bank), which I want to change. What needs to be done for this?

You have the right to change both the credit institution through which you wish to receive the amounts of benefits due to you, and the method of receiving benefits from the territorial office (branch) at the place of registration of the policyholder, by submitting an application to the employer in any form.

The employer is obliged to submit the specified application to the territorial body of the Federal Social Insurance Fund of the Russian Federation at the place of its registration within five days.

28. Is it necessary to notify the territorial body of the Fund about the termination of the insured person’s right to receive child care benefits before he reaches the age of 1.5 years.

Yes, it is necessary to send a notice within 3 days to the territorial body of the Fund about the termination of the insured person’s right to receive a monthly benefit in the event of termination of employment relations with him, the start (resumption) of his work on a full-time basis, the death of his child and in other cases termination of the circumstances, the presence of which was the basis for the appointment and payment of the appropriate benefit.

Expenses incurred unnecessarily by the insurer in connection with the concealment or unreliability of the specified information provided by the policyholder shall be reimbursed by the policyholder in accordance with the legislation of the Russian Federation.

29. My employees are asking me to provide them with 2-NDFL certificates, despite the fact that the branch directly pays them benefits. Is it possible to request such certificates through the organization?

Yes, it is possible to obtain Form 2-NDFL certificates centrally through your representatives. To do this, a representative of the organization to obtain information from employees must:

— have with you a power of attorney and an application from each employee who received temporary disability benefits in 2021, a register of employees who require the issuance of certificates, signed by an official of the organization;

- contact the branch of the GU-RRO FSS of the Russian Federation at the place of registration of the policyholder.

30. Do foreign citizens have the right to receive compulsory social insurance benefits in case of temporary disability and in connection with maternity (hereinafter referred to as benefits)?

From January 1, 2015, foreign citizens temporarily staying on the territory of the Russian Federation are insured persons in the compulsory social insurance system and are entitled to receive only temporary disability benefits, subject to the payment of insurance contributions for them by their employers to the Social Insurance Fund of the Russian Federation for a period of at least six months preceding the month of the onset of temporary disability.

At the same time, citizens of the member states of the Eurasian Economic Union (Republic of Armenia, Republic of Belarus, Republic of Kazakhstan, Kyrgyz Republic) from January 1, 2015 have the right to receive all types of compulsory social insurance benefits in case of temporary disability and in connection with maternity in insured events that occurred after January 1, 2015.

31. Is an employer obliged to pay a former employee who was dismissed due to staff reduction and fell ill a week after dismissal, temporary disability benefits?

Payment of benefits is regulated by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Temporary disability benefits are also paid when illness or injury occurs within 30 calendar days from the date of termination of work under the employment contract. The amount of the benefit in this case is 60% of average earnings, which is calculated, as usual, from earnings for the two calendar years preceding the year of disability. In this case, the grounds for dismissal do not matter.

32. Is it necessary to provide a certificate from the father’s place of work to receive a one-time benefit at the birth of a child if the parents’ marriage is dissolved?

If the marriage between the child’s parents is dissolved at the time of applying for a lump sum benefit at the birth of a child, then the provision of such a certificate (stating that the specified benefit was not paid to the father) is not required. In this case, a certificate of divorce and a document confirming the cohabitation of the child with one of the parents on the territory of the Russian Federation is presented.

33. What benefit will be assigned to a woman whose maternity leave begins during the period of leave to care for her second child?

In this case, the mother is given the right to choose one of two types of benefits paid during the corresponding vacation periods. You can receive either a monthly child care benefit or a maternity benefit.

If a woman chooses maternity benefits in connection with the birth of her third child, then after the end of maternity leave she has the right to take out parental leave (for the second and third child).

In the case of simultaneous care for two or more children until they reach the age of one and a half years, the amount of the monthly child care benefit is summed up. This amount cannot be less than the total minimum benefit amount, but cannot be more than 100 percent of the average earnings from which it was calculated.

34. In what amount is maternity benefit paid if the insurance period is less than six months and the insured person worked part-time?

An insured woman with less than six months of insurance coverage is paid maternity benefits in an amount not exceeding the minimum wage for a full calendar month. And in areas where regional coefficients are applied to wages, the minimum wage takes into account these coefficients.

If the insured person at the time of the occurrence of the insured event works part-time (part-time, part-time), the average earnings on the basis of which benefits are calculated are determined in proportion to the duration of working hours.

Thus, the maternity benefit in this case will be calculated from the minimum wage, proportional to the working hours of the insured.

35. Is it possible to provide a copy of the salary certificate to assign and pay maternity benefits? And how should it be certified?

The law allows, instead of the original certificate of the amount of earnings, to submit a copy certified in the prescribed manner. A copy must be issued on the organization's letterhead. Its fidelity is evidenced by the signature of the manager or an authorized official and a seal. The date of its issue is indicated on the copy and a note is made that the original document is located in the given enterprise, institution, or organization. You can also provide a notarized copy of the certificate.

Procedure for filling out the DAM for direct payments

At the end of the 3rd quarter of 2021, the calculation will be submitted for the reporting period of 9 months.

Here is a convenient algorithm for working with mandatory sections of the DAM:

New participants in the experiment

Participants in the pilot project (regions) are joining the experiment in stages. Almost every year, new regions switch to paying benefits directly from the fund. 2021 is no exception. The pilot project will include new regions. We list them in the table.

A complete list of regions participating in the FSS pilot project can be found in the article “List of all participants in the FSS pilot project.”

How to fill out the RSV for direct payments to the Social Insurance Fund: example

Fregat LLC provides watercraft for rent, is a micro-enterprise and has three employees.

The company's accountant was on sick leave from August 10 to August 21 (12 days) due to the illness of her child:

• the employer paid for 3 days of illness in the amount of 3,000 rubles;
• The FSS paid for the remaining 9 days - 9,000 rubles.

Monthly salary of employees:

• director Pimenov - 50,000 rubles;
• manager Foklin - 40,000 rubles;
• accountant Ulyanov - 30,000 rubles. (in August – 18,000 rubles due to temporary disability).

Art. 5 of Federal Law No. 102-FZ dated 04/01/2020 allows the use of reduced insurance premium rates for SMEs from 04/01/2020. For Fregat LLC, the tariffs for 2021 are as follows:

Direct payments: how to fill out the RSV - calculations

Let's calculate the total amounts of payments in favor of employees of Fregat LLC and accrued contributions:

The data for each of the last three months of the reporting period deserve special attention: